Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 235-93.4 — Effect of civil union

HRS
[§235-93.4] Effect of civil union. All
provisions of the Internal Revenue Code referred to in this chapter that apply
to a husband and wife, spouses, or person in a legal marital relationship shall
be deemed to apply in this chapter to partners in a civil union with the same
force and effect as if they were "husband and wife",
"spouses", or other terms that describe persons in a legal marital
relationship.

Last amended: [L 2011, c 1, §4] Attorney General Opinions Civil union partners have all the same rights, benefits, protections, and responsibilities under the law as married couples who are of the opposite gender; civil union partners have the same tax filing status options as married couples who are of the opposite gender for Hawaii income tax purposes for taxable years beginning after December 31, 2011. Att. Gen. Op. 11-2. Definitions of "marriage" and "spouse" under the federal Defense of Marriage Act, Pub

Source: official text